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Board liaison highlights Ernst & Young AI presentation; CBA plans rulemaking to modernize CPE standards
Summary
At the Dec. 4 Enforcement Advisory Committee meeting, the Board liaison reported on the Nov. 21 Board meeting: officer elections, an Ernst & Young presentation on AI's implications for auditing and enforcement, the availability of the 24/25 annual report, and intent to initiate rulemaking in 2026 to modernize continuing professional education rules.
At the Dec. 4, 2025 meeting in Burbank, the Board liaison reported on the California Board of Accountancy's Nov. 21 board meeting and highlighted an Ernst & Young presentation on artificial intelligence and its enforcement implications.
The liaison, identified in the meeting record as "Nancy," said the Ernst & Young presentation covered trends, risk management and governance for AI use in auditing and accounting. She said the presenters addressed how AI is being used by…
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